Mexico public holidays 2026, VAT rate and tax data
Mexico: VAT rate 16% since 1 Jan 2014; 7 public holidays in 2026 (next: Aniversario de la Revolución Mexicana, 16 Nov 2026); corporate tax rate 30%; minimum wage 315.04 MXN/day; policy interest rate 6.5%; inflation rate (CPI) 3.26%.
12 series, each cited to the official source it was verified against; most recently verified 13 Oct 2026. Currency MXN.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Mexico public holidays 2026
7 days in 2026; next: Aniversario de la Revolución Mexicana on 16 Nov 2026. Official source: Ley Federal del Trabajo, Artículo 74 (PROFEDET · last verified 30 Jul 2026 secondary
Fixed by law 4 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (New Year's Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 2 Feb 2026 Mon | Día de la Constitución observed; first Monday of February, commemorating 5 Feb |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 16 Mar 2026 Mon | Natalicio de Benito Juárez observed; third Monday of March, commemorating 21 Mar |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 1 May 2026 Fri | Día del Trabajo (Labour Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 16 Sep 2026 Wed | Día de la Independencia (Independence Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 16 Nov 2026 Mon | Aniversario de la Revolución Mexicana observed; third Monday of November, commemorating 20 Nov |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 25 Dec 2026 Fri | Navidad (Christmas Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
2027 dates already held (8)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo (New Year's Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 1 Feb 2027 Mon | Día de la Constitución observed; first Monday of February, commemorating 5 Feb |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 15 Mar 2027 Mon | Natalicio de Benito Juárez observed; third Monday of March, commemorating 21 Mar |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 1 May 2027 Sat | Día del Trabajo (Labour Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 6 Jun 2027 Sun | Jornada electoral federal federal election day — Art. 74 fr. IX, ordinary federal elections; falls on a Sunday |
Confirmed | Ley Federal del Trabajo, Artículo 74… |
| 16 Sep 2027 Thu | Día de la Independencia (Independence Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
| 15 Nov 2027 Mon | Aniversario de la Revolución Mexicana observed; third Monday of November, commemorating 20 Nov |
Substitute | Ley Federal del Trabajo, Artículo 74… |
| 25 Dec 2027 Sat | Navidad (Christmas Day) | Fixed by law | Ley Federal del Trabajo, Artículo 74… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Mexico value
Rate schedules and breakdowns
Statutory default interest (interés legal / moratorio)
6 percent · in force from — · Official source: Código de Comercio art. 362: debtors in default 'deberán satisfacer, desde el… · last verified 10 Aug 2026 secondary
Variants
| Variant | Value | Applies to | Source |
|---|---|---|---|
| Commercial late payment (CCom art. 362) (headline) | 6 | Late payment of commercial debts nationwide; applied suppletorily to pagarés and other títulos de crédito per SCJN jurisprudence. | — |
| Civil legal interest (CCF art. 2395) | 9 | Civil loans (mutuo) and suppletory civil interest under the federal Civil Code: 'El interés legal es el nueve por ciento anual.' State civil codes can vary for… | — |
Withholding tax rates
10% across 3 withholding taxes — no single rate · in force from 2014-01-01 · Official source: Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164 (dividends… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends and profit distributions to residents abroad (LISR art. 164) | 10 | dividends and profits distributed by Mexican legal entities to residents abroad, and profits remitted/reimbursed abroad by Mexican permanent establishments of foreign entities | 2014-01-01 | LISR art. 164: distributions are… |
| Applies only to profits generated from 2014 onward (pre-2014 CUFIN balances distribute free of the 10% under the 2014 transitional rules). It is styled 'additional' because it sits on top of the corporate-level tax already paid on the profits; for the foreign recipient it… | |||||
| interest | Interest to residents abroad (LISR art. 166) - tiered 4.9% to 35% | — | Mexican-source interest paid to residents abroad; THE RATE DEPENDS ON THE LENDER AND INSTRUMENT - there is no single interest rate | — | LISR art. 166, tiers: 4.9% for interest… |
| RATE IS NULL AT THIS LEVEL BECAUSE ART. 166 IS A SCHEDULE, NOT A RATE: 4.9%, 10%, 15%, 21% or 35% by category. The 4.9% tier additionally requires treaty-country residence of the beneficial owner and registration/information conditions; when they fail, the 10% tier typically… | |||||
| royalties | Royalties and technical assistance to residents abroad (LISR art. 167) | — | Mexican-source royalties and technical-assistance payments to residents abroad; THE RATE DEPENDS ON THE ASSET - there is no single royalty rate | — | LISR art. 167, tiers: 1% for 'regalías… |
| RATE IS NULL AT THIS LEVEL BECAUSE ART. 167 IS A SCHEDULE: the headline pair callers usually want is 25% (general royalties and technical assistance) vs 35% (patents, trademarks, advertising). Computed on the gross amount 'sin deducción alguna'; withholding is definitive. | |||||
Personal income tax brackets
1.92–35% across 11 bands · in force from 2026-01-01 · Official source: SAT · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0.01 | 10135.11 | 1.92 |
| 10135.12 | 86022.11 | 6.4 |
| 86022.12 | 151176.19 | 10.88 |
| 151176.2 | 175735.66 | 16 |
| 175735.67 | 210403.69 | 17.92 |
| 210403.7 | 424353.97 | 21.36 |
| 424353.98 | 668840.14 | 23.52 |
| 668840.15 | 1276925.98 | 30 |
| 1276925.99 | 1702567.97 | 32 |
| 1702567.98 | 5107703.92 | 34 |
| 5107703.93 | — | 35 |
Statutory social-insurance contributions
0–20.4% across 11 contribution branches · in force from 2026-02-01 · Official source: Ley del Seguro Social (nueva ley DOF 21-12-1995; texto vigente, última reforma… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| eym_especie_cuota_fija | Seguro de enfermedades y maternidad — prestaciones en especie, cuota fija patronal (sickness & maternity, benefits in kind: flat employer quota) | 20.4 | 0 | 20.4 | percent | 1 UMA per day, per insured worker — NOT the worker's salary. 20.4% x UMA diaria 117.31 = MXN 23.93 per worker per day (approx. MXN 727.51/month at UMA mensual 3,566.22). Payable for every insured worker whatever their wage; no ceiling and no floor because the base is not the wage. | MXN |
| Employer-only. The statute says 'salario mínimo general diario para el Distrito Federal'; read as UMA per CPEUM Tercero Transitorio, DOF 27-01-2016. Art. 106 fr. III separately obliges the Gobierno Federal to pay a further 13.9%-of-UMA daily quota, INPC-indexed quarterly — a… | |||||||
| eym_especie_excedente | Seguro de enfermedades y maternidad — prestaciones en especie, cuota adicional sobre el excedente de 3 UMA (additional quota on pay above 3 UMA) | 1.5 | 0.4 | 1.1 | percent | Only the part of the salario base de cotización (SBC) above 3 UMA per day (3 x 117.31 = MXN 351.93/day; 3 x 3,566.22 = MXN 10,698.66/month), and only up to the 25-UMA SBC ceiling. Maximum taxable slice = 22 UMA/day. | MXN |
| This is a THRESHOLD, not a ceiling: below 3 UMA of SBC nothing is due on this branch; above it only the excess is charged. Do not confuse with the 25-UMA contribution ceiling, which also applies. | |||||||
| eym_dinero | Seguro de enfermedades y maternidad — prestaciones en dinero (sickness & maternity cash benefits) | 0.95 | 0.25 | 0.7 | percent | Full SBC from the first peso, capped at 25 UMA/day (MXN 2,932.75/day). | MXN |
| rate_total shown is the payroll-borne part (0.95%). The full statutory branch quota is 1.00% of SBC; the missing 0.05% is the Gobierno Federal share and is not a payroll cost. | |||||||
| eym_gastos_medicos_pensionados | Gastos médicos para pensionados y sus beneficiarios (medical cover for pensioners) | 1.425 | 0.375 | 1.05 | percent | Full SBC from the first peso, capped at 25 UMA/day. | MXN |
| Often mislabelled as part of enfermedades y maternidad in vendor tables. It is a separate financing charge sitting in Título II, Capítulo I. rate_total 1.425% excludes the 0.075% State share. | |||||||
| riesgos_trabajo | Seguro de riesgos de trabajo (occupational risk / work accident insurance) | — | 0 | — | percent | Full SBC, capped at 25 UMA/day. | MXN |
| NO national rate exists — it is experience-rated per employer registration (registro patronal) and self-determined annually in the declaración anual de siniestralidad. A payroll engine must take the prima as an input per employer, not derive it. Employer-only: this is not a… | |||||||
| invalidez_vida | Seguro de invalidez y vida (disability and life insurance) | 2.375 | 0.625 | 1.75 | percent | Full SBC, capped at 25 UMA/day. | MXN |
| Until 2007 this branch had a lower ceiling than the rest (LSS Vigésimo Quinto Transitorio phased it from 15 to 25 minimum wages between 1997 and 2007). That phase-in is exhausted; one uniform 25-UMA ceiling now applies to all branches. | |||||||
| guarderias_prestaciones_sociales | Seguro de guarderías y prestaciones sociales (childcare and social benefits) | 1 | 0 | 1 | percent | Full SBC, capped at 25 UMA/day. | MXN |
| Employer-only. Art. 212 makes it payable whether or not the employer has any worker who could use a childcare facility — a common omission in cost models. | |||||||
| retiro | Seguro de retiro (SAR retirement sub-account) | 2 | 0 | 2 | percent | Full SBC, capped at 25 UMA/day. Paid into the worker's AFORE individual account. | MXN |
| Employer-only. Legally a distinct ramo from cesantía y vejez even though both fund the same individual account; keep them separate — only cesantía y vejez has an employee share and a bracketed employer rate. | |||||||
| cesantia_vejez | Seguro de cesantía en edad avanzada y vejez (CEAV / CyV — old-age unemployment and old-age pension) | — | 1.125 | — | percent | Full SBC, capped at 25 UMA/day. Employer rate is bracketed by the worker's own SBC; employee rate is flat. | MXN |
| OPERATIVE EMPLOYER RATES FROM 1 JAN 2026 (Segundo Transitorio, DOF 16-12-2020), by the worker's SBC: 1.00 SM = 3.150%; 1.01 SM–1.50 UMA = 3.676%; 1.51–2.00 UMA = 4.851%; 2.01–2.50 UMA = 5.556%; 2.51–3.00 UMA = 6.026%; 3.01–3.50 UMA = 6.361%; 3.51–4.00 UMA = 6.613%; 4.01 UMA and… | |||||||
| infonavit | Aportación patronal al INFONAVIT (national workers' housing fund) | 5 | 0 | 5 | percent | Same SBC as IMSS, including the same 25-UMA upper limit (the INFONAVIT law expressly imports the LSS base and ceiling). Paid into the subcuenta de vivienda of the worker's AFORE account. | MXN |
| Employer-only and NOT a payroll deduction. Do not confuse the 5% aportación with the separate INFONAVIT credit amortisation withheld from workers who hold a housing loan (art. 29 fr. III, applied under LFT arts. 97 and 110) — that is a repayment of the worker's own debt, not a… | |||||||
| impuesto_sobre_nominas | Impuesto sobre nóminas / erogaciones por remuneraciones al trabajo personal (state payroll tax) | — | 0 | — | percent | Total remuneration paid, as defined by each state's own fiscal code. Usually uncapped. | MXN |
| Included so the branch is visible, not silently missing: it is a mandatory employer payroll levy in every Mexican state and typically runs about 1%–4% of payroll depending on the state, sometimes with an additional surcharge. There is NO national rate — a payroll engine must key… | |||||||
Banxico FIX exchange rate
18.2542 USD; 4 currencies held · in force from 2026-10-12 · Official source: Banco de Mexico · last verified 13 Oct 2026
| currency | rate |
|---|---|
| USD | 18.2542 |
| EUR | 20.3954 |
| GBP | 24.1311 |
| JPY | 0.115 |
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